Case Law

ECJ ruled that Member States cannot introduce legislation to retroactively reduce the period for claiming input VAT without implementing transitional arrangements which allow for an adequate period for persons to claim a repayment which they were entitled to under the original legislation. Marks & Spencer plc v the Commissioners of Customs and Excise Case C-62/00

Appeal against refusal of a repayment claim for VAT on clamping-release fees incurred within the four year time limit. 03TACD2018

Appeal against refusal to refund VAT in respect of a deduction for tax paid on the purchase of goods included in the return for one year against the VAT liability for the previous year on the grounds of the 4-year time limit prescribed by s99(4) VATCA2010. 18TACD2018

Appeal against refusal to refund VAToverpayments 19TACD2018

Four year time limit for claim for repayment of tax. 04TACD2019

Invoices for work were not provided to the taxpayer until after four years had expired and the claim for repayment was refused on the grounds of the invoices being non compliant. 12TACD2019

This appeal relates to a claim for a refund of VAT, where the return contained VAT input credits for taxable periods which pre-dated the period that the return related to. 03TACD2020

Consolidated appeals against VAT determinations and assessments raised by Revenue relating to non-EU roaming charges, cancellation charges, bill pay broadband and time limits. 16TACD2020

This appeal concerns Revenue’s refusal to process claims for repayment of VAT on the basis that a valid claim for repayment had not been made within the four-year statutory period. The Appeal Commissioner was not in a position to afford discretion on the statutory time limit under section 99(6) VATCA 2010. 101TACD2021